- Does North Dakota sell tax liens or tax deeds?
- Tax deeds, and the county buys first. No tax lien certificate is ever sold to an investor. The county auditor forecloses the tax lien and issues the tax deed to the county itself, which takes the property in fee. What an investor can buy is that land afterwards, at the county's own annual sale.
- When is the North Dakota tax sale?
- The third Tuesday of November, every year, in every county. State law fixes the date rather than leaving it to each county, and puts the sale at the county auditor's office or the usual place of holding district court.
- How does a parcel reach the sale?
- On or before June 1 the county auditor gives notice of foreclosure on any property where two or more years have passed since the tax became due. The lien is foreclosed on October 1 after that notice is served, and the auditor then issues the tax deed to the county. Note the threshold is two years; several widely repeated guides still say four.
- What is the minimum bid?
- The county commissioners appraise every parcel at least 30 days before the sale and fix a minimum sale price, and nothing may sell below it. That price has to cover the taxes, special assessments, penalties, interest and costs owed when the foreclosure notice was served, plus estimated taxes for the current assessment year, so the delinquent taxes are already inside it.
- Do I have to pay the whole bid on sale day?
- No. Payment is the full amount in cash, paid promptly to the county treasurer, or one quarter of the purchase price in cash with the balance in equal annual installments over not more than ten years under a contract for deed. Installments may be paid off early.
- Can the former owner take the property back after I buy it?
- Not after the county's auction. The right of repurchase belongs to the former owner, their executor or administrator, or a parent, spouse or child, and it runs only for as long as the county still holds tax title. Once the county sells, the purchaser's deed is not exposed to it. Before the sale, the owner can stop the process by satisfying the lien up to the October 1 foreclosure date.
- What survives a North Dakota tax deed?
- The deed passes the property in fee free of encumbrances, with named exceptions: installments of special assessments certified to the county auditor or falling due after the notice of foreclosure was served, and the homestead credit for special assessments lien. A city special assessment can outlive the process, so confirm assessments with the city and not only the county.
- What happens to parcels nobody bids on?
- They stay with the county and may be bought from the county auditor at private sale before the next annual November sale, still at no less than the minimum sale price. A board may also engage licensed real estate brokers to market unsold parcels under nonexclusive listing agreements, and property under a city special assessment lien must be offered to the city first.
Ready to act on these rules? Follow how to buy North Dakota tax deeds for the registration, bidding, and post-sale sequence in order.
Verified Sep 3, 2026 against North Dakota statutes.
Tax Sale Atlas publishes educational information about public tax sale processes. This is not legal, financial, or investment advice. Rules, dates, and fees change; confirm with the county office before you bid.